Vindication of Conduct - Tobacco and Wine Taxes

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VINDICATION
O F T H E
Conduct of the Mi ni s try.
H E Scheme of the Ex-
cife on Wine and To-
bacco, being entirely
dropp'd by the Mini-*
ftry for the Advantage
of Peace, we are not to write, at
prefent, on that Subject, but only
in Vindication of the Minifter in
the faid Scheme, from which the
principal Motives of Blame, im-
puted to him, were drawn ; and
altho' the Scheme was explained by
the

6 )
the Miniftry, as alio by the oppo-
fite Party, after a very fenfible
Manner, that the Nation might be
thoroughly inftruSed of its true
Motives j notwithstanding the Con-
fufion,and different Interpretations^
ivhich a great Number of Writers
have brought in, fome^imes with
Appearances of defending the Mi-
niftry, fometimes of the oppofite
Party, they either deftroyed entire-
ly the true Motives and Confe-
quences of the faid Scheme, or
turned them into metaphorical
Meanings, or directly contrary to
their own : Therefore, I fhall be-*
gin to canvaft over again, as fuc-
cin£rly as poffible, the Motives,
and the Objections, for and againft
the faid Scheme, becaufe it was
that occasioned all the Grievances.
The Scheme in Queftion was
only this ; To change the Method,
hitherto praffiifed, of collecting the
Duties

- (7)
Duties laid on JPine and Tobacco i»
Great Britain.
This Fropofal proceeded from
Three Motives, as appears by what
has been publiftied on this Occa-
fion.
The firft was, The Interejl ofthe
"Nation.
The Second, The Abufes and
Frauds committed, by Reajon the
prejent Method is not fujficient tw
prevent them.
The Third is, The Obligation the
Government lies under, to prevent^
by an effectual Remedy, an Irregu-
larity, advantageous only to a few
dijhonejl Men, and of great Detri-
ment to the Nation. This is what
the Propofer of the Scheme in-
tended.
The Miniftry thought it neceC
fary, for the Intereft of the King-
dom, to lay on this, and other
Duties, in order to defray the rie-
ceflary Charges of the Kingdom,,
botli

( 8 )
both at home and abroad ; to main-
tain and protect the Liberty of its
Commerce, its Rights and Privi-
leges, and to fecure itfelf from the
dangerous Attempts of the neigh-
bouring Powers, and keep them
within the Bounds of their lawful
Rights : The Miniftry, I fay9
thought fit, for thefe juft and ne-
cefTary Ends, to lay on thefe Taxes ;
and being farther convinced, that
the Exigencies of the State had
been increased by unforefeen Acci-
dents and Events, therefore it was
become neceflary to have Recourfe,
not only to extraordinary Land
Taxes, but alio to considerable
Loans, which are now very bur-
thenfome to the Nation.
Now the Miniftry aflert, That
if the late Scheme, propofed to
collect the Duties on Wine and
Tobacco, was ufed with all the
Equity the Law requires, it would
enable the Government to lay afide
the

-
C 9 }
the Land Tax intirely, and a! fo
partly to difcharge the National
Debt by a yearly Payment of Part
of its Capital ; by which Means
the Interefts the Nation now pays
would be confiderably IcfTened.
The Frauds which are committed
in different Ways, and which it
has not hitherto been pofTible to
prevent^ have pointed out the Ne-
ceffity of a Remedy. Some of
thefe Frauds are General and others
Private.
The General Frauds on Tobacco
are committed alter it has been Ex-
ported out of England, and the
Drawback allowed •
then it is pri-
vately brought back again and
landed, whereby the Government
is defrauded of the whole Duty,
This is done with Veflels of about
eighteen or twenty Tonns Burden,
which bring it back from Holland,
and other Places that it had been
Exported to ; and it is certain, that
B by

( to )
by the great Precautions thefe PecH
pie ufe, who carry on this fmug-
gling Trade, not one out of twenty
of thefe Veflels is taken.
The Private Frauds committed
on Tobacco, are done by the fmall
Weights they make ufe of to weigh
it when it is Imported, and accord-
ing to which, the Merchant pays
the Duty : But when it is to be
Exported, they get it weighed with
great Weights ; by which Means
the Crown becomes lyable to the
Difference of the Weight, and fo
payeth a much greater Sum in
Drawbacks, than what the Duty
amounted to which it had received.
But another Fraud which ( 'tis
ifaid) is yifihly committed, is, that
the Merchant Imports his Tobacco
into the Kingdom extremely prefs'd,
and lighten'd of its Weight, by
the fuppreffing of Part of its natu^
ral Subftance, occafioned by the
Force of the Prefiure ; and they
Export

( II
^Export it, moiftened and wet, to
give it the greater Weight, and
by that Addition to get a greater
Drawback.
The Fraud praftifed on Wines
is of two Sorts *
the firft and molt
considerable is by the vaft Quan«-
tities of Wines Imported iu the
Kingdom, by VelTels ot about
eighteen or twenty Tonns Burthen^
which come all along the Coafts of
this Ifland during the whole Courie
.of the Year, but efpecially in the
Winter 5 and the faid Wines are
put on Shore in the Night time,
and immediately carried farther inr
to the Country.
A fecond kind of Fraud is known
to the whole Town 5 and it is by
a Compofition that is made of (eve-
ral Ingredients, the Juice of Elder
Grains, IVUd Mulberries, and Cy-
der, which fell to the Vintners at
£ third or fourth Part cheaper than
.Wine fells at 5 and they, in their
B % Retail

Retail, fell it mix'd with Wine,
for real Wine, as many People
complain they do, and efpecially
the Wine Merchants,
I hive expofed this Facl: here,
fuch as it is really faid to be, and
the Propofer fays they amount to
the Lois of no lefs than 4 or
500,000 Pounds Sterling per Ann.
to the Profit of thofe who adulte-*
terate the Wines, and to the De-
triment of the State.
The third Motive is the abfo^»
Jute and' indifpenfable Obligation
the Government, and the Nation,
lies under to remedy Abufes as
hurtful to the State, and to every
one in particular, as they are
blameable for their Injustice, and
their different Iniquities. Thefe
are then the Reafons 'which feem
to hare determined the propofing
to alter the prefent Method of col-
Je&ing thefe Duties (as being in^
sufficient) dXq a new pne capable
of

( *3 )
offupprefling and preventing Abufes
and Frauds.
The oppofite Party were for
rejecting this Propofition for dif-
ferent Reafons, taken from the
Law of Nations, which I ihall
mention with all the Circumftances
that attend them ; but it will be
proper, before I enter upon them,
to know what is the Quality of the
Propofer, his Functions, and his
Duty ; and thofe of his Oppofers,
and the different Interefts of each
of, them*
The Propofer is a Minifter of
State, and Firft Lord of the Trea-
fury, who, in that Quality, is in-
diipenlibly obliged to have an Eye
upon, and prevent the embezzling
and wafting of the National Re-
venues ; and not only fo, but he
muft preferve them as a facred
Truft committed to his Care, in
Conjunction with the other Lords
$f the Treafury, to provide for the
Emer-

( 14
Emergencies and Security of the
Nation ; fo that he being well
allured of the Wafting and Lofs
of Part of thele Revenues, by the
Frauds that are committed, he can
neither tolerate nor iuffer them,
but he muft be guilty of a criminal
Prevarication, and alio become re-
fponfible to God, and Men, for the
Prejudice thereby done to the Na-
tion* fo that his principal Duty,
and his own Honour, oblige him
to find out a Remedy that may put
a Stop to, or prevent thefe Sorts
of Mifdemeanors : That is what
he intended to do by putting this
new Scheme in Practice, which he
propofed as the only fure Means
for the obtaining that End *
and this
is what we defisni to examine.
The oppofite Party feems to be
compofed of Vintners and Tobaco-,
n/jis, either of London, or of about
fourteen Burroughs that fend Mem-?
bev^

_
( 15 )
bers to Parliament, and thefe have
been joined by the City Members.
The Truth is, as appears by the
Pamphlets and Writings publifhed
On both Sides, that this Party is
protected by Perfons of DiftinSion.
The Political Writers infinuate
this by their bitter and injurious
Expreffions ; fb that it may be faid,
this Body is compofed of three
Branches. It is needlels to enlarge
on the Difference of their parti-
cular Interefts; I ihall only lay
that the firft is bent on preferring
the prefent Method for their own
Intereft : The fecond is bent on
the lame Defign from the Fears
that have been inftilled into them ;
and the third alio, through a Spi-
rit of Contradiction.
The Writers, on both Sides,
own the Reality of the Frauds
the Merchants themfelves do not
deny it ; io it lhall hereafter be
taken ior granted*
Before

( i6 )
Before I enlarge on the Oppo-
nents Reafons, I fhall mention here
(that I may omit nothing) a pre-
liminary Objection alledged by one
of their Writers, which deferves
our Attention.
He faid, IFheres the Need of
altering the prefent Method into a
mt&Q one ? Frauds are committed
only by the JJnfaithfulnejs of the
Cuiiom-Houfe Officers ;
you need but
change them, and put faithful ones
in their Room, and thereby you twill
have no Need of altering the Me-,
thod of collecting the Duties !
To this I anfwer, That this Ex-
pedient is not fufficient, and could
only remedy the lefler Part of the
Frauds on Tobacco, and not the
greateft, nor thole Frauds commit-
ted on the Wine, but only on the
weighing of the Tobacco when it
is Entered, which is done by the
fmall Weights. That's all the
Benefit that could be expefied
from

( *7)
from thofe uncorruptible Officers j
but for the main of the Fraud on
Tobacco or Wine, by Means of
the Importation that is made by
the fmuggling Veffels on the Coaft,
loaded with thefe Commodities
from different Places, and which
are landed in the Night Time,
is fo vaft and considerable a
Fraud, that the Detriment it does
to the State is incredible : It is
this which the Cuftom-Houfe Of-
ficers, were they twenty times
more numerous than they are, could
not prevent, how diligent and
faithful loever they were ; nor
could the Cuftom-Houfe Barges,
or Veflels, be of great Ufe, fo
great are the Precautions of the
Smugglers, and their Affociates on
Shore.
People may judge, from former
Experiences, what is done now-a-
days in this Commerce of Iniquity !
C About

( i8)
About four Years ago the Prifons
in London were full of Smugglers j
the Law was then very fevere a-
gainft them : When they were
taken in the Fa£r, they were im-
prifoned till they had payed a con-
fiderable Fine, their Ships and
Cargoes were condemned ;
yet this
rigorous Proceeding did not hinder
their Ships and Veflels from cover-
ing the Seas, and hovering round
our Coafts, only for this Reafon,
that there was not one in twenty
of them taken j which Number,
at prefent, is certainly far greater,
their Goods being now only con-
fifcated, and not their Perfons.
The Bufinefs now is to examine
whether the Method which was
propofed to collect thefe Revenues
would anfwer the Ends : That is,
Whether it can remedy and prevent
all Kinds of Smuggling and Frauds,
and whether any other Method
could

( 19)
could produce this good Effect as
certainly as this can.
It was propofed to collecT:, by
Way of Excifey
the Duties on
Wines and Tobacco, as the Duties
on Malt and Beer are now actual-
ly collected.
Every candid Man muft agree
('tis faid) that it is the only Way
to collect them, with Equity, on
Wine and Tobacco, and to prevent
Smuggling and Fraud,
That it is the only Means to
prevent Smuggling, by Reafon the
Smugglers, who bring thofe Wares
to our Coafts with thefe Veffels,
will find no Buyers, becauie of the
Surveying at the Merchant's Ware-
Houfes, Cellars, &c. and by Rea-
fon of the informing of thole
Wares, when in private Perlon's
Hands, the Smugglers being there-
by obliged to take their Goods
home again, the Buyers and Sellers
ffrall be obliged to forfake this
C % Com-

( *°
Commerce, and fair Trading will
revive again.
The fame Thing will happen
with Reipecl: to thofe who brew
adulterated Liquors ; the Retailers
will buy none of it, becaufe they
muft be obliged to pay the Duty
for this drugg'd Stuff as regularly
and fully as if it was true and
real Wine.
Yet, a more weighty Reafon is,
that then they could fell no Li-
quors as Wine, without a Permit
from the Cuftom-Houfe ; nor could
the Retailers buy it unlefs they
declared the Seller : By this Means
the Brewers of thefe Compofitions
muft forbear to make them, and
the Nation, nor the Publick, could
no longer be cheated *
whence we
muft conclude, that this Method
is the only one capable to remedy
thefe Abufes.
This Principle, and the Necek
fity there is to redrefs Abufes of
this

(21)
this Confequence, being once ad-
mitted, what Obje&ion can there
be in accepting this Method, if it
is not in other Refpefts contrary to
the Liberties and Privileges of
the Nation?
It is certain, with Refpe<9: to
Vintners and Tobacconifts, that
the Survey that was to be made
once in two or three Days, or more
or lefs frequently, according to
the Charafter of the Merchant,
will give them a little more Trou-
ble than they have now, when
there is no fuch Vifitation. But
what does this Vifit amount to ?
Why, only to this ;
The Merchant keeps, or ought
to keep, a particular Regifter
Book, wherein all the Merchandizes
that were liable to pay thefe Duties
were entered ; the Officer was to
examine this Book to prove theStock
and Sale of them, and was to write
them in his Book, that the Du-
ties

<?.**)
ties might have been payed. This
is done in a Minute, and then the
Officer goes away. What harm
could this have done to the honeft
Merchant? Why, none at all, if
his Books are regular : None then
but the unfair Trader can dread it,
becaufe he can conceal none of the
Goods in his Houfe by Permit,
and that what is brought there in
a clandeftine Manner muft be ealily
difcovered: But let him trade
fairly, and he will find the Benefit
of it ; for inftead of this trifling
Vifit, or Search (which, however,
is abfblutely neceflary) he will
reap infinite Advantages by it, as
I lhall fhew in the Sequel.
Some People have endeavoured
to give this Search a moft redicu-
lous Extenfion, faying, It was to
be made by Night, as well as by
Day, which is very falfe, as ap-
pears from the Practice ; for thefe
Searches are made in the Day-time,
after

( n )
after which the Merchant is not
obliged to open his Cellar, nor
Ware-Houfe, again.
L&ftly, what can the Vintners
and Tobacconifts complain of,
when they are in no worfe Cafe
than the Brewers, Maltfters, &fV.
whofe Tranquility, or Fortune, are
not difturbed nor aggrieved by
thefe Searches ? Nay, further, as
thefe Duties cannot be fully levied
but in this Manner, the Intereft of
the Nation ought to be preferred
to the fmall Inconveniencies of a
few private Perfons; and it were
abfurd to think otherwife, the ra-
ther becaufe, with the moft Part
of thofe that complain, thefe pre-
tended Inconveniencies are only a
Pretence to prevent the Difcovery
of their prohibited and fecret
Commerce.
Their Topicks for oppofing the
new Method confifted, Firft, In
that they dreaded (knowing the
Expe-

( M
Experience of Excife Laws) an Ex-*
tenfion of theje Laws to other Mer-
chandizes.
Secondly, That this Extenfon
muji have been prejudicial to Trade,
either by leffening the Confumption of
fuch Merchandizes as would be lia-
ble to the Excife, or by expojing the
fair Trader to frequent and arbitrary
Searrches of the Officers, and to the
Determination of Commiffioners, who
may be turned out at Pleajure, and
from whofe Decifon there is no
.Appeal.
Thirdly, That the Extenfon of
thefe Laws muji neceffarily have
increajed the Number ofOfficers, and
their Power, which is inconfftent
with the Principles of Liberty, on
which our happy Conjiitution is
founded, and muji alfo deprive the
Englifh Subjects offeme of theje va~
luable Privileges which have hi-
therto difiingiitjhed them from thofe
of the neighbouring Nations.
Fourthly,

( a'5
)
' '
I
Fourthly, The laft Objection is$
That the dally Vtfits of the Excije
Officers muji have been detrimental
to the Merchants^ becaufe they may
thereby take Cpgmzaneepf she &4
crets oftheir Tradey
and take Ad-
vantage from that Knowledge to the
Merchant's Prejudice.
Thefe are the moft considerable
Allegations of the Opponents, and
are alio the Subftance of then-
Grievances.
To the firft Objection it was
anfwered, That the Term of Ex--
tenfion of the Excife Laws is not
applicable to the prefent Cafe, be-
caufe it prefuppofes either a new
Law of Excife, which certain
Goods, or Merchandizes, fhall be
liable to, or that fome new Bar-
then will be added to the Law al-
ready eftablifhecL This is not at
all the Cafe, but only to change
the prefent infufficient Method in-
to a new one capable to recover
D the

( *«
the Duties due to the State, by
Way of Excife, which is the only
effe&ual Method to obtain thefe
Ends, and which adds nothing to
the Duty of Import fettled by
Law on the faid Merchandizes.
A Diftinclion ought to be made
between the Law itfelf, and the
Execution of that Law : The Law
which laid the Duty on the Impor-
tation of Wine and Tobacco, re-
mains wholly as it was ; the Du-
ty is in no-wife altered nor in-
creafed : Now, as the Bill only re-
lates to the Execution of it, how-
ioever it is executed (provided it
be done with Equity) it can, in no
Senfe, be conceived, or underftood,
under the Term of Extenfion, or
of a new Law.
To which we add, That this
Method was in no-wife prohibited
by any of the Laws of this Realm,
and that it was the only fare one
for the Good of the State, and of
the

( V )
the Nation, and the moft equita-
ble and advantageous for the fair
Merchant.
It was the moft fare, becaufe
the Duties of the State would
have been regularly paid, at the
fame Time that the Sale of the
Goods was to be made, and that
the Abufes in general would have
ceafed.
It was the moft equitable, be~
caufe the Merchant, or Vendor,
was not obliged to pay the Duty,
but in Proportion to his Sale, and
a fmall Duty on entring his Goods ;
whereas, by the prefent Method,
he is obliged to pay the whole
Duty on the Entry, which is very
considerable, efpecially on the
Wines, which often turns four,
and fpoils in his Ware-Houfe,
whereby the Merchant not only
lofes his Purchafe Money and his
Charges, but alfo the Duty of Im-
port, which he paid at the Cuftom-
D % Houfe,

Houfe, in which the prefent Me-
thod is too fevere : How many
Wine Merchants have been ruined
by this ? Whereas, by the new
Method, as the Merchant v:as on-
ly obliged to pay in Proportion to
his Coniumption, if hjsW ines ^h: 'ild
happen to ipqil, he was exs ^pred
from paying the Duty of Import.
W' hence we conclude, That the
prefent Method is very hurtful to
the State, and to the Traders, and
that the new one would have been
very advantageous to both.
This Method alone was capable
pf remedying thefe Abufes, be-
caufe by the Searches and Permit
pf the Goods, it would have fixed
the Duties oi the State, it would
have hindered the Entailers from
buying' of the Smuggler, or Runer,
and rhcfe find in q- no Vent for their
runed, or fophitrJcated Goods.,
would have ceaicd to run or make
and by this Means, this
Scheme

. (
ft
9 )
Scheme would have anfwered all
the happy Ends, and been a Reme^
dy for all thefe Evils.
The fecond Objection of the op-
posing Party, which iaid, That this
'Extenfwi would be prejudicial to
Trade, by lejjening the Conjumption
of the excffed Commodities, It
contains four Heads.
We have already anfwered, that
as, in our Opinion, that Extenfion
does not exift, that Expreffion
could not be admitted.
The firft of thefe Heads (may be
anfwered) is a Doubt proceeding
from an imaginary Fear, contrary
to Reafon and Evidence ;
the con-
trary being proved by the Exemp-
tion from paying the Duties of
Import, and by being difpenfed
from the Rifque of paying the
Duties of Wines that ihall happen
to fpoil in the Merchant's Hands,
which being very advantageous (as
has been feidj gives the Merchants
fuch

(3°)
fuch Eafe, as will infallibly in*
creafe the Number and Extent of
their Commerce.
Secondly, With Refpecl: to the
Wine, the compofed Liquors
ceafing, its Confumption will be
much greater, and the Retail more
considerable j that follows in
Courfe.
As for the Confumption of To-
bacco, it muft be of the fame Ad*
vantage to the Merchant, at leaft,
as that of the Wine, and this
Trade of greater Extent abroad,
beaufe of the Exemption of the
Duties of Import.
With Refpecl: to the Officer's
Search, which is the fecond Head
the fair Trader will be liable to,
The Anfwer is, That Taxes be-*
ing abfolutely neceflary for the
Support of every Government,
there muft a.lfo be Officers to col-
lect them, otherwife the Laws
would be of no Effecl, and the
Nation

Nation without Supplies ; and it is
for that Reafon, that Cuftom-houfe
Officers are appointed to colleS: the
Duties of Import, and the Offi-
cers of Excife to receive the Du-
ties of fuch Goods and Commo-
dities which are vended and con-
fumed within the Realm : But the
Power of the latter is neither of
greater Extent, nor more ablblute
within their Diftricls than that of
the former. The Cuftom-Houfe
Officer has Power to vifit, fearch,
rummage, and open all the Cup-
bords, Trunks, or Lurking Places
of a Ship, before any Thing can
be taken or landed out of it.
In the Laws of Excife, the Mer-'
chant, whofe Commodities are li-
able to this Law, muft put them
in a certain Place which the Ex-
cife Officer is impowered to fearch,
in the fame Manner as the CJu-
ftom-houfe Officer, can vifit a Ship ;
the RetaiIer,or Merchant ofCommo-
dities

( 3* )
litres liable to the Excife, is fub-
je£t to Penalties, in Cafe he de-
livers or gives in falfe Accompts*
The Trader is liable to the fame
Penalties in Cafe of fraudulent
Entries : The Ship is the Mer-
chant's Warehoufe ; the Shop or
Cellar is that of the Vendor or Re*
tailer : So that by this new Me*
thod, there is no Manner of ad-
ditional Charge laid on the fair
Trader more than in the old one ;
and there is no other Difference in
it, but that it will prevent the A-
bufes committed to the Prejudice
of the Nation.
It is aniwered to the third Head
concerning the judicial Determina-
tion ol the Commifiioners, and the
Privilege of being tried by Ju-
ries,
That the greater! Privilege of
ILpgl'ijhmen, in the Adminiftration
of Juftice, was to be tried by im-
partial and upright judges : That
it

( 33 )
it is true, that the Trials by Ju*
rymen are always conformable to
Equity ; but, neverthelefs, the Le-
giflature thought fit, with Refpecl
to Taxes, to wave the ufual Me-
thod, to the End that Controver-
fies that fhould arife on Account of
the faid Taxes., might be fooner
determined, and without Charges;
The fole Motive for this Method
was, the Advantage of the Sub-
jects themfelves.
The Succefs of this Method; can
be proved by the numerous Ex-
amples we have of the Taxes on
Lands, Windows, and thofe made
in Favour of the Church, the Poor;
for mending the Highways and
Bridges ; for the Wages of Work-
men and Servants; to" fettle the
Small-Tithes between the Clergy
and their Parifhioners, and otfo
of that Kind, which fall under
the Cognizance of a Juirice of
Peace, or muft be decided by
E the'

(34)
the Commiffioners thereto appoin-
ted, or by the juftices of Peace, at
the Quarter-Scffions.
Now this Method is fo juft, and
fo neceffary, that in one of thefe
Cafes, viz. that of finall Tithes,
wherein the Vicars have their Op-
tion to plead in the Court of Ex-
chequer, there have been above a
thoufand Law Suits in a very few-
Years ; and feveral of the Parties
chofe rather to give up their Rights,
and pay what was demanded, than
go on with their Law Suits, be-
cause of the great Expence and
Trouble they muft farther have
been expofed to ; {o that the
moft favourable Method for the
Subje£t, is that in which Juftice is
ipeedily adminiftred, and without
Charge , as by Commiffioners
where the Parties have equally Sa-
tisfaction, as they have from the
Juries; and are not liable to lofe
iuch a vaft deal of Time, nor be
at

( 35 )
at io great Charges, as they muft
neceffarily be at, in the ordinary
Courfe of a Law Suit.
This Difference of jurifdiction
did turn intirely to the Advantage of
the Subjects. Whether by what
has been now demonftrated, or be-
caufe the Commiffioners are em-
powered to lefTen the Fines, and
which they always impofe propor-
tionably to the Abilities of the
Tranfgreffor, and not to the Crime.
Inftead of that, juries are obliged to
condemn the Criminal to the Pe-
nalty inflicted by the Laws, with-
out any Alleviation : And it muft
alfo be granted, that fcarce any
have been chofe to fill thefe Pofts,
but: Men of Capacity, and well
worthy thereof, by their Integrity
and good Chara&er, It is alfo for
this Reafon, and the fudden Dii-
charge of the Parties before them,
that they have the Power to judge
thefe fmall Matters without Appeal.
E % In

( 3^ >
In Reipeft to the laft Point, in
which the Opponents alledge, that
this Method woiildencreaJe the Num-
her and Power of Excije Officers,
which is contrary to the Liberties
pf the SubjeBs.
It i ; anfwered, that the neceflary
addition^ Officers,would not exceed
an Hundred andJifty for the whole
Kingdom, and the City of Lon-
don, and fome Clerks and Ware-
Hoiife-Keepers* That fuch a fmall
Ericreafe could not perplex the
Nation, nor infringe its Privile-
ges. That, as it was abfolutely ne-
ceflary to have Officers to collect
the Duties of the State, no fmaller
Number could be taken to collecl:
fuch as are laid on thefe Commo-
dities through the whole Ifland •
that every ,pne muft know that
thofe Officers being paid by the
Nation, they muft refpe£t the Mer-
chants whom the Duty of their
Office obliges them to vifit. That
. :Ir Behaviour towards the Brew*
ers^

f ( 37,')
ers, Malfters, Diftillers, &c. is
a fenfible Proof of thefe Truths.
That thefe Officers are well at
fured, that if they committed any
Infult in the Difcharge of their
Office, they muft be feverely pu-
niihed, and turned out of their
Pofts. Thus this Objection, far
from having any Foundation, is
oppofite to their own Principles,
becaufe this Nation (as all others)
being unable to maintain their
Rights, Privileges and Preroga-
tives, unlefs it be by receiving
the Duties of the State, laid on
it for that Purpofe ; the Officers
who procure the Receipt of
the faid Duties, do, confequently,
contribute to maintain thefe
Advantages, in which they find
their own Intereft (being £;/-
gliflomen) inftead of being an Ob-
rtru6tion to them.
The laft Objedion of the Op-
ponent's is, That the Vijits of the
Excife

( J8 )
Exclfe Officers will, in other Re-
jpecis, be ofgreat Prejudice to them,
becaufe theje Officers may take Cog-
nizance of their Trade to their Pre-
judice.
To this it is anfwered, That the
Duty of thefe Officers gives them
no InJrpe&ion over the Commerce,
or Correfpondencies, of the Mer-
chants, any farther than with Re-
gard to the Commodities of the
Stock or Confumption of thefe
Goods, to recover the Dutie^ of
the faid Wines and Tobacco, which
is done upon the examining of a
particular Regiftring-Book, which
the Merchant, or Vendor, keeps
on purpofe for that End, and is
diftin£t from his Journals, or Cafh-
Book, which he is not obliged to
ihew to the Officers : Thus their
Power being retrained in this
Manner, that Fear, which is the
Motive of the Objection, is with-
out any Foundation
Laftly3

(39)
Laftly, it has been faid, befides,
in Favour of the Opponents, That
the Myftery of the Wine and To-
bacco Trade was known to every
one, feeing it coniifts only in Buy-
ing and Selling ; that, indeed, it
is with them, as with other Mer-
chants, who can Enter nothing re-
gularly without declaring it to the
Cuftom-Houfe, and that this is the
chief Matter, tho' it is of no great
Confequence, as is very evident.
The Excife Officer was ftill of lefs
Confequence, with Refpecl: to the
fair Trader, none but the Smug-
gler had Reafon to fear, in Cafe he
did continue his Frauds ; for by
this new Method (if he had for-
bore his Smuggling) far from re-
ceiving any rrejudice by it, he
would, on the contrary, reap great
Advantages from it, as has been
fhewed before.
It is eafy to know, by examin-
ing every Objedion with its An-
fwer,

(
.
4
. .
}
fwer, whether it is juft, and if the
Means the Oppofers make ufe of,
are not Pretexts rather than Rea-
fons : Neverthelefs, to render the
Queftion perfectly obvious, I re-
duce it to three Propofitions, which
contain the Objections of both
Parties.
The Firft is, fWhether the ancient
Method was inefficient ?
The Second is, iVhether the new
one was fujjicient> and if any other
could be Jufficient?
The Third is, Wl:> ether it was con-
trary to the Liberties ofthe Nation ?
Theie three Proportions contain
three Principles, which are the
Foundation of them.
The Firft is, That the Duty we
are fpeaking of is laid on for the
Support of the Nation.
The Second is, The Neceffty there
is to colleB the [aid Duty.
The Third is, The Embezzlement
that is made of this Duty}
by Fraud
and

(.4i)
and Artifice, to the Detriment of
the Nation.
Thefe Three indisputable Prin-
ciples be,ing laid down, the indif-
penfible Obligation of the Mini-
iter, and the Wifdom of Govern-
ment, did require him to corre£t
thefe Abufes, and to fupprefs the
Ufe and Practice of them, with
infinite Care and Attention, for
two Reafbns that admit of no Re-
The firfl: is, That Malverfations
of this Confequence hurt the State,
either with Refpeft to the prefent
Relief of the Nation, or to the -
future Emergencies, which are yet
unknown, for want of Opportu-
nities, which, however, may hap-
pen very foon.
The fecond Reafbn is, That by
tolerating thefe Sorts ot Abufes,
thofe who commit them grow
bolder, and encreafe them ; and
thofe who are not ufed to them,
F will

( 4* )
will attempt to venture and defraud
like the firft ; and the Revenues
of the State being thus expofed to
Plunder, there always refults very-
pernicious Events from it, and
dangerous Abufes, moft difficult to
be amended. Therefore the Go-
vernment, by a wholefome Policy,
ought to remedy thefe Abufes, in
their Infancy, as much as poffible
and the Nation ought to defire it,
as it mud be the Source of all
their Advantages and Tranquillity j
fo that if the prefent Method of
collecling the Duties is infufficient,
there is an indifpenlible Necffity to
remedy that Infufficiency by a new
one, unlefs we would oppofe the
moft eflential Intereft: of the Na-
tion,
Now, it cannot be denied, with-
out Partiality, that the prefent
Method is infufficient; for it is
impoffible for the Officers of the
Cuftoms to prevent the fmuggling-
of

( 43 )
of Wine and Tobacco, which is done
by Night on the Coaft, by the
Smugglers Veflels that are contrived
on purpofe for fuch a, clandeftine
Trade, nor the compofing of the io-
phifticated Liquors that are made,
how faithful and diligent foever
they be *
by reafon of the Pre-
cautions and Meafures of thofe
who drive that fraudulent Trade,
as alfi) thefe of their Aflbciates
and Abetters, who remain here on
Shore: Nor could the Cuftom-
Houfe Veflels prevent it, tho' they
were in far greater Number, The
certain Experience we have quoted
of former Frauds on the fame Sub-
ject, demonstrate it evidently ; and
it would be a Folly to pretend to
find out a Remedy by the prefect
Method. There are, bejides, a
Number of Frauds committed by
different Arts, which the prefent
Method cannot remedy, as will be
more fully demonftrated hereafter.
F z The

(44) _
;
•
The fecond Propofition is, That
the new Method is fuffieient, which
I fhall prove.
The great Defign of the Smug-
gler (who having received his
Drawback on Tobacco, or has a
Mind '
to defraud the Nation of
the Duties, his Wines, or Brandy,
are liable to pay) is to fell his
Goods wholefale : In order to this,
he applies to feveral Retailers or
Vendors, to whom he fells his
whole Cargo, that he may go
prefently back, and return with
a frelh one. Thefe Vendors having
bought a Cargo, carry it immedi-
ately from the Coaft, and then re-
tail it to the Publick : So that to
flop this Fraud, you muft fup-
prefs the Source of it ; and there
is no Way to do it, but by hindering
the Retailer from buying, and that
cannot be done, but in fearching
his Stock ; whereby it will fol-
low, that the Retailer being a-
fraid

(45 )
fcaid to buy, the Smuggler will
be obliged to leave off his fraudu-*
lent Import.
But fome may fay, If the Smug*
gler does not fell to Retailers, he
may fell to private Perfons. That
is what cannot be, becaufe pri-

r
ate Perfons taking only as much
as may ferve their Families, the
Sale would take up lb long a
while, that the Smuggler muft
infallibly be detected: Nay, this
laft Cafe is merely impoffible, be-
cause the Smugglers who come
on the Coaft, never land their
Commodities till they have fold
them, either on Board, or by Sam-,
pies carried on Shore ; this is po-
sitive Matter of Fact. Therefore
it muft be concluded, that the
prefent Method is infufficient, and
that the new one is the iole, and
only one, that can remedy thefe
Abufes,
The

(46)
The third Proposition is, IFhe*
ther the new Method was contrary
to the Liberties and Privileges of
the Nation ? And that is the main
Point.
Naturally fpeaking, it is de-
monftrable, that it was only contrary
to the Liberties, and unlawful Pri-
vileges of the Smugglers, and that
it had no other Defign than to pre*
ferve thofe of the Nation ; for
could any one fay (unlefs he had a
Mind to be taken for a Madman)
that an Addition of an hundred and
fifty Officers in England could be
able to diftrefs the Nation ? E-
ven tho' there were five hundred,
nay, a Thoufand more ; to fay
they could do it, would be an
Abfurdity that would fliock any
judicious Perfon!
But what is more furprifing, is,
to fee that thefe Stratagems have
ieduced, not only a fmall Num-
ber of the Nation, but alfo ma-.l
2

(47)
ny of Rank and Quality hare
been caught like Birds in a Snare.
It is, notwithstanding, from this
Scheme, the oppofite Party draw
all the fuppofed Motives of their
Grievances *
for all foregoing Pre-
texts they had laid hold of againft;
the Miniftry, were looked on as in-
folid,and therefore neglefted, which
is alio a Reafon for my centring
on the exacl: Detale of the lame
Scheme ; thereby to confider whe-
ther the Blame imputed to the
Miniftry be juft or not.
The extraordinary and violent
Caufes which were indirectly infi-
nuated againft the Miniftry, were
either the Minifters proper Inte-
reft, or that of fome particular
Perfon j or the Intention of de-
ftroying the Privileges of th$
Nation ; fome, or all thefe, fay-
they, were the Motives of bring-
ing in the Scheme. Now let us
argue a little hereupon.
As

(48)
As to what concerns the private
Intereft of a Minifter, or of any one
elfe whoioever, the Lords of the
Treafury are accountable ; it is they
who diipenfe the Receipts for the
Remittances made by the Re-
ceivers, confequently the Aug-
mentation the Scheme would have
produced, could not have been
turned to the Minifter's private
Profit, nor to that of any particu-
lar Perfoii ; fo this firft Argument
cannot take Place.
As to the fecond, viz. The De-
sign of deftroying the Privileges ;
What Refemblance has this to
Truth? There's not one but muft
be ienfible he extravagates, if he
fhould think that an hundred and
fifty Excife Officers could have
troubled, much lefs deifroyed, the
Privileges of Millions of Perfons,
naturally bold and couragious, which
a formidable Army would not fo
.eaiily effectuate.
There

(49)
There is yet another Reafon
renders the Argument entirely ri-
diculous, which is, That the Mi-
niftry, as well as the whole Go-
vernment, cannot hurt the Liberties
and Privileges of the Nation,
without hurting themfelves and
their Pofterity, the Laws being
common to all the Subjects, and
executed equally againft all ; fo
that when they mind the Good of
the Nation, they mind their own
proper Good, and when its Hurt,
their own Dettrucliion. Can any
rational Man then think they de-
figned to hurt themfelves? That's
gaieft Reafon,
Now let us lay afide thefe Ima-
ginations, and come to real Fads,
which might naturally feem to
have occasioned the Project now
in queftion.
The firft wr
as the Prejudice the
Nation fuffered by the Frauds,
which run away with a great Part
G of

( 50 )
of its Revenue : Now, I afk, if it
was incumbent on the Miniftry to
remedy this ? None but will agree
to it, it being a Duty its Charge
irhpofes on it •
and, befides, theTen-
derneis it owes for the Good of the
Nation, juftice and Honour en-
gage it : Now, the Motive of that
Project being io advantageous for
the Nation, and io equitable in
itfelf, the Conduct of the Mini-
ftry could not have been more
laudable, nor more meritorious.
It remains to be confidered, If,
in Truth and Reality, the Execu-
tion of that Projecl would have
been hurtful to the Nation.
Sometimes it happens, that, al-
tho' a Minifter were never io care-
ful, fo well-meaning, io able and
experienced, that the Events of
his Deiigns may not always chance
to anfwer his Ends •
or it may
happen, that the Execution of them
produces Effects he did not at all
foreiee,

( 5i )
forelee, or fo much as think on ;
and for both thele Events he is
certainly excusable, if he directly
applies a Remedy, bccaufe the
greateft Man is not infallible.
But as to the Project in que-
ftion, as all its Events are known,
it is very eafy to form a Judgment
of them; for which Caufe I won't
repeat- the all-fufficient Reafons
above-mentioned, which every one
may recoiled!; and what ought to
decide it entirely, is, the Example
we have before our Eyes of the
Manner of collecting thefe Duties,
that are liable at prefent to the
Excife, and which are x>f pretty
long ftanding ; where the Mer-
chants, who pay thefe Duties, no
ways complain of the Proceeding
of the Officers ; neither does the
Publick complain of the Form of
collecting them, from which this
undeniable Confequence follows,
viz. That thofe who were to be
G % fettbi
^

( 5* )
fettled for collecting; the Duties on
Wine and Tobacco, not acting
bat according to the fame Law,
neither Merchant nor Publick
would have been more troubled
than at prefent : None who will
be at the Pains to reflect, but will
agree to this j fo that the Excife,
far from being any ways trouble-
iome to the Nation, was, on the
contrary, advantangeous to it.
Now, notwithstanding the Wif-
dom of the Project, and the Advan-
tage it was to the Nation, the Mini-
ftry was content to drop it, when he
found that one Part of the Nation
feemed ro be uneafy, and oppofed
it j for which Caufe the Houle
was defired that the Decifion of
it might be remitted to Vacation
Time, only that there might be
no more Queftions about it: So
the Motive of dropping it cannot
be attributed but to the Miniftry's
Attachment to the Country, which
made

(53)
made it prefer the Tranquility and
Peace of thofe who were allarmed,
before the Prejudice that Fraud
occasioned, considering, juftly, that
Unity in the Country was prefer-
able to the Remedy of Fraud,
notwithftanding the inconteftible
Neceffity of applying a Remedy
to the latter.
But, perchance, the Enemies,
accuftomed now to turn ever thing
to the Miniftry's Difadvantage,
will fay, It is not the Love the
Miniftry has for the Country, it
was Fear was the Reafon of drop-
ping it : But that's what^o Man,
of good Senfe, can give Ear to,
becaufe the Nation is too much
refined, and Juftice too rigorous,
for any criminal Enterprize to take
Place ; fb the Minifter, for thefe
Reafons, as well as on Account of
his natural Stedfaftnefs, had no Oc-
cafion for thefe childifli Fears, pro-'
per only for timid Souls,
And

( 54 )
And altho' the dropping of the
Project was an A&ion which ought
.to have grained both Love and
Refpecl: to the Minifter, yet his
Enemies, forgetful of both Truth
and Jufirice, which ought to be the
Objecls of every Man's Actions,
made ridiculous Trophies of Victo-
ry, either with Defign to iniult
him perfonally, or to encourage
thofe who had been feduced by
their artificial Talents, or with
Defign to feduce others.
Here the oppofite Party demon-
ftrates, to the Life, its Character
and Intentions, for had it objected
againfir the Project, thinking it
difadvantageous, why did it infult
the Mini firry when they dropped it?
And why did it kindle anew, in all
publick Writings, what was ex-
tinsruifhed ? Is that for the Good
of the Nation, as they always in-
sinuate ? No, that's direclrly con-
trary to Reaion *
for the Good of
the

( 55 )
the Nation confifts in Peace, and
the Confervation of its Privileges:
And as the Excife was fuppoied to
hurt both thefe (which, however,
is falfe) when it was dropped, the
oppofite Party ought to have been
contented, having attained to the
Height of their Willies; What
was the Meaning then of this ex-
travagant Proceeding? No other,
but to irritate the Minds, by mak-
ing; Ufe of the Term of the Pro-
jecl: of Excife, as of an Inftrument
proper to provocate Diflention, and
entertain continual DivHion, and
perpetual jangling, in the Boforn
of the Nation ; behold what their
only Object was ; for the Project
of the Excife, as well as the drop-
ping of it, was their leaft Concern,
notwithstanding; the great Rumour
they made about it.
Let only that Project of Excife
be impartially confidered, the
Caufe which brought it on, the
Conduft

f 56)
Conduct of the Minifter in propo-
ling it, and, finally, all that pa£-
led till it was dropped, every-
where you {hall find, Juftice, and
the Good of the Nation, the Prin-
ciples they a&ed by. Reflecl: on-
ly on the Motives of dropping the
Projeft, there you'll find every
where Greatnefs of Thought, Ten-
dernefs and Good-Nature, all
clofely accompanied by Juftice,
becaufe the Peace and Tranquility
of the Nation was preferable to
the fuppreffing of Fraud : The
more curious Men ihall endeavour
to fathom this Subject, the more
they lhall find the Minifter Praife-
worthy.
The oppofite Party, io much
accuftomed to contradict and con-
demn all Decifions of the Govern-
ment, did alfo cry out loudly a-
sainft the Continuation of the Du-
ty on Salt.
Now,

( 57 )
Now, to underftand rightly the
Juftice of continuing that Duty,
muft be considered the forced Ne-
ceffity the State lies under of col-
lecting Sums to fupply the extra-
ordinary Charges, which the pre-
fent Situation of the AfFairs of
Europe indifpenfibly require, for
maintaining the Glory and Good of
the Nation : And as thefe Charges
could never have been fupplied
but by Taxes ; finding, therefore,
a Duty on Salt, which, for juft
Caufes, had been before impoied,
and was very regularly and order-
ly collected; this Collection- was
found to be legal and convenient
to be continued, for two Reafons
:
The Firft, Becaufe that Duty is
payed univerjally over the whole
Nation, and, that it cofis but little
to every o?ie in particular ; which
are two Things every wife Go-
vernment ought moft to mind,
when obliged to impofe, or con-
H tinue

(58)
tinue Taxes. Nevertheless, the
oppofite Party is pleafed to charge
that prudent Decifion, in the very
Circumftances now related, of In-
yaftice *
and would have prefered
the borrowing of Sums, in order
to increafe the Debt of the Nati-
on, only with Defign to bring it
in Difcredit t Behold what their
View was, viz. To have the Plea-
jnre of condemning, v;ith jufl Title,
the ConduB of the Government.
In fine, The Pretext, in general,
of the oppofite Party is, That the
Tax confines the Liberty of the
Salters, in the Collection, and
their Number being confiderable,
the Confequence of it proves hurt-
ful to the Nation.
But this does neither deferve
minding, becaufe the Receivers of
this Duty being accountable to the
Lords of the Treaiury-, and they
again to the Government, the Duty
is

( 59)
is collected with Exa<9:nefs, fo that
no Favour can be had to any ; for
this fubfifting, no Compliance is to
be expected at the Hands ofthe Sal-
ters : On the contrary, they ought
to be oppofite to rhe Miniftry,
becaufe that Colledlion, which de-
prives them of the Duty they are
obliged to pay, engages them to
Sentiments of Revenge, and by
thefe Means, to join the Intereft of
the oppofite Party, which is almoft
but natural ; for Experience
teaches us, that all the Taxes, over
the whole Nation, upon the Peo-
ple, far from begetting Creatures to
the Government, produces but
Malcontents, and frequently open
Enemies. It is true, the Neceflity
of impofing of Taxes is trouble-
fbme, yet, fo very neceflary, that
without it no State could ever
fubfift
It was by theie above-men-
tioned laudable Maxims, that one
of

( 60 )
of the oppofite Party compofed,
lately, a Pamphlet, Entitled, A
Review of the Projeffi of the Ex-
clfe ; by JFay of Infirtimon to the
R.epre(enters$ and Reprefentativesy
in the next EkBion. But, as it is
eafy, for clear-lighted Men, to di-
ftinguifh good DefignS from bad,
they will find here enough to guard
themfelves againft Cunning and
Artifice.
FINIS.
ERRATA,
Page 12. Line 4. for the Wine Merchant,
read the fair-dealing Wine Merchant.

Vindication of Conduct - Tobacco and Wine Taxes

Vindication of Conduct - Tobacco and Wine Taxes

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